Problem: Tapiwa raked $5\%$ more leaves than Adam raked. Tapiwa raked $357$ liters of leaves. How many liters of leaves did Adam rake?
Solution: Since Tapiwa raked $5\%$ more leaves, the number of liters she raked is $100\%+5\%=105\%$ of the number of liters Adam raked. Percent means per hundred, so: $105\%=\dfrac{105}{100}=1.05$ That means we can use the expression ${1.05A}$ to represent the liters of leaves that Tapiwa raked. Since we know Tapiwa raked $357$ liters of leaves, we can say that ${1.05A}$ is equal to $357$. ${1.05A}=357$ We can combine like terms and solve for ${A}$. $\begin{aligned} 1.05A&=357\\\\ \dfrac{1.05A}{1.05}&=\dfrac{357}{1.05}\\\\ {A}&={340} \end{aligned}$ Adam raked $340$ liters of leaves.